The registration, mortgage and cadastral taxes are paid to the notary at the time of registration of the act. The registration tax is calculated according to parameters and differs if the purchase of a property is made by a private individual (possibly also with the "first home" benefit) or if the owner of the property is a company or the builder. For further information it is necessary to contact the tax agency directly. The seller is not required to make any payment for the transfer of ownership.
Property Tax (IMU)
This is a tax calculated on each person's property holdings and is calculated by the municipality. Payment is required, following the first registration at the time of purchase.